- 01Product name: ____________________
- 02Number of units per batch: ______ pcs.
- 03Date of calculation: ______ / Completed by: ______
§2. Raw material costs per batch
| Raw material | Amount | Price per unit | Food cost |
|---|
| Mel | ______ | ______ | ______ |
| Butter/fat | ______ | ______ | ______ |
| Egg/milk | ______ | ______ | ______ |
| Sugar/other | ______ | ______ | ______ |
| Raw materials in total | | | ______ |
§3. Wages and fixed costs
| Post | Base | Amount |
|---|
| Working time | ______ min × hourly wage | ______ |
| Share of fixed costs | overhead allowance | ______ |
| Total costs | | ______ |
§4. Unit cost
- 01Total cost price (raw materials + labour + fixed): ______ kr.
- 02Kostpris pr. enhed = samlet kostpris ÷ antal enheder: ______ kr.
§5. Sales price and contribution margin
| Post | Calculation | Amount |
|---|
| Sales price excl. VAT | ______ | ______ |
| - variable costs (raw material/unit) | ______ | ______ |
| = Dækningsbidrag pr. enhed | sales price - variable | ______ |
| Sales price incl. VAT (×1.25) | ______ | ______ |
§6. Conclusion
- 01Is the product sold at a profit? Yes ___ / No ___
- 02Action: (price adjustment / recipe change / phase out): ____________________